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18 RELATED-PARTY BALANCES AND TRANSACTIONS (Tables)
 12 Months Ended
Dec. 31, 2019
Related party transactions [abstract]  
Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - assets and liabilities

Transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties

 

·       By transaction

 

    Current Non-current Total
    12/31/2019   12/31/2018   12/31/2019   12/31/2018   12/31/2019   12/31/2018
                         
Assets                        
Trade receivables (note 5)   170,588   93,317           170,588   93,317
Dividends receivable (note 7)   44,554   46,171           44,554   46,171
Actuarial asset (note 7)           13,714   99,894   13,714   99,894
Financial investments   2,116,560   92,332   95,719       2,212,279   92,332
Loans (note 7)       2,675   846,300   706,605   846,300   709,280
Other receivables (note 7)   1,830   3,649   428,672   218,840   430,502   222,489
    2,333,532   238,144   1,384,405   1,025,339   3,717,937   1,263,483
Liabilities                        
Borrowings and Financing                        
Borrowings and Financing (Note 11)   25,038               25,038    
Other payables (Note 13)                        
    Accounts payable   23,566   29,286   88,021   96,629   111,587   125,915
    Provision for consumption and services   22,497   6,213           22,497   6,213
Trade payables   240,984   135,801           240,984   135,801
Actuarial liabilities           19,788   7,982   19,788   7,982
    312,085   171,300   107,809   104,611   419,894   275,911
Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - statement of income

12/31/2019

   12/31/2018   12/31/2017
P&L          
Revenues          
Sales 1,122,303   1,278,751   880,145
Interest (note 24) 79,228   64,888   61,549
Expenses          
Purchases (1,958,958)   (1,418,282)   (1,176,930)
Interest (Note 24)     (16,092)    
Foreing exchange and monetary variations, net 3,586   13,611    
Other expenses (150,943)        
  (904,253)   (77,124)   (235,236)
Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by company - assets and liabilities

By company - Assets and Liabilities

 

    Assets   Liabilities
  Current   Non-current   Total   Current   Non-current   Total
Joint-venture and Joint-operation                        
Itá Energética S.A.               2,231       2,231
MRS Logística S.A.   44,554       44,554   142,310   88,021   230,331
CBSI - Companhia Brasileira de Serviços e Infraestrutura                        
Transnordestina Logística S.A (1)   797   1,273,098   1,273,895   19       19
    45,351   1,273,098   1,318,449   144,560   88,021   232,581
Other related parties                        
CBS Previdência       13,714   13,714       19,788   19,788
Banco Fibra (2)   1,940   95,719   97,659   25,038       25,038
Usiminas   2,116,063       2,116,063   129,824       129,824
Panatlântica (3)   128,573       128,573   11,621       11,621
Ibis Participações e Serviços   230       230            
Other related parties   1,940       1,940   1,042       1,042
    2,248,746   109,433   2,358,179   167,525   19,788   187,313
Associates                        
Arvedi Metalfer do Brasil S.A.   39,435   1,874   41,309            
Total at 12/31/2019   2,333,532   1,384,405   3,717,937   312,085   107,809   419,894
Total at 12/31/2018   238,144   1,025,339   1,263,483   171,300   104,611   275,911
Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by company - statement of income

By company - Statement of income

 

                    12/31/2019
     
  Sales   Purchases   Financial income (expenses), net   Exchange rate variations, net   Total
         
Joint-venture and Joint-operation                    
Itá Energética S.A.       (57,285)           (57,285)
MRS Logística S.A.       (1,068,563)       (14,939)   (1,083,502)
CBSI - Companhia Brasileira de Serviços e Infraestrutura       (231,141)           (231,141)
Transnordestina Logística S.A (1)       (7,294)   58,250       50,956
        (1,364,283)   58,250   (14,939)   (1,320,972)
Other related parties                    
                     
Banco Fibra (2)           20,499   3,586   24,085
Usiminas       (479,868)       (136,004)   (630,538)
Panatlântica (3)   1,043,382   (100,482)           942,900
Vicunha Aços S.A   202   (321)           (119)
Outras related parties   3,620   (14,004)           (10,384)
    1,047,204   (594,675)   20,499   (132,418)   340,610
Associates                    
Arvedi Metalfer do Brasil S.A.   75,630       479       76,109
Total   1,122,834   (1,958,958)   79,228   (147,357)   (904,253)

 

                  12/31/2018
  P&L
Sales   Purchases   Financial income (expenses), net   Exchange rate variations, net   Total
       
Joint-venture and Joint-operation                  
MRS Logística S.A.     (1,111,695)   (16,092)       (1,127,787)
CBSI - Companhia Brasileira de Serviços e Infraestrutura 47   (180,332)           (180,285)
Transnordestina Logística S.A (1) 367   (15,667)   50,003       34,703
  414   (1,307,694)   33,911       (1,273,369)
Other related parties                  
Banco Fibra (2)         14,651   13,611   28,262
Usiminas     (382)           (382)
Panatlântica (3) 1,174,984   (94,515)           1,080,469
Ibis Participações e Serviços     (4,501)           (4,501)
Other related parties 2,745   (11,190)           (8,445)
  1,177,729   (110,588)   14,651   13,611   1,095,403
Associates                  
Arvedi Metalfer do Brasil S.A. 100,608       234       100,842
TOTAL 1,278,751   (1,418,282)   48,796   13,611   (77,124)

 

                12/31/2017
    Sales   Purchases   Financial income(expenses), net   Total
Joint ventures and Joint Operation                
Itá Energética S.A       (32,275)       (32,275)
MRS Logística S.A.       (934,279)       (934,279)
CBSI - Companhia Brasileira de Serviços e Infraestrutura   55   (150,758)       (150,703)
Transnordestina Logística S.A (1)   2,549   (7,916)   53,261   47,894
    2,604   (1,125,228)   53,261   (1,069,363)
Other related parties                
Fundação CSN   13   (1,118)       (1,105)
Banco Fibra (2)           6,290   6,290
Usiminas       (427)       (427)
Panatlântica (3)   872,047   (43,949)       828,098
Ibis Participações e Serviços       (5,915)       (5,915)
Partfib Projetos Imobiliários   2,821           2,821
Vicunha Imóveis Ltda.       (232)       (232)
Vicunha Serviços Ltda.       (61)       (61)
    874,881   (51,702)   6,290   829,469
Associates                
Arvedi Metalfer do Brasil S,A,   2,660       1,998   4,658
Total   880,145   (1,176,930)   61,549   (235,236)

 

(1)     Transnordestina Logística S.A: Assets: Refers mainly to loan agreements in R$: average rate interest from 125% to 130% of the CDI. As of December 31, 2019, the loans amounted to R$844,426 (R$706,605 as of December 31, 2018).

(2)     Banco Fibra S.A: Assets: Refers mainly to Eurobond from Fibra Bank with maturity in February 2028.

 

(3)     Panatlântica: Receivables from the sale of steel products.
Schedule of key management personnel compensation

The following is information on the compensation of such personnel and the related balances as of December 31, 2019.

 

    12/31/2019   12/31/2018   12/31/2017
    P&L
Short-term benefits for employees and officers   37,452   32,848   39,721
Post-employment benefits   109   105   110
    37,561   32,953   39,831
Schedule of guarantees

The Company is liable for guarantees of its subsidiaries and joint ventures as follows:

 

  Currency   Maturities   Borrowings Tax foreclosure Others Total
          12/31/2019   12/31/2018   12/31/2019   12/31/2018   12/31/2019   12/31/2018   12/31/2019   12/31/2018
Transnordestina Logísitca R$   Up to 09/19/2056 and indefinite   2,428,194     2,108,917     37,406     35,336   8,702   8,231   2,474,302   2,152,484
                                       
FTL - Ferrovia Transnordestina R$   Up to 04/01/2021     43,118     62,407                     43,118   62,407
                                       
Cia Metalurgica Prada R$   Indefinite           457   333     235     11,942     692   12,275
                                       
CSN Energia R$   Up to 11/26/2023 and indefinite             3,141     2,829   1,920   1,920   5,061   4,749
                                       
CSN Mineração R$   Up to 12/21/2024   1,184,048     1,407,363                   1,184,048   1,407,363
                                       
Estanho de Rondônia R$   7/15/2022   1,902     3,153                   1,902   3,153
                                       
Minérios Nacional S.A. R$   Up to 09/10/2021   4,544     7,305                   4,544   7,305
                                       
Total in R$         3,661,806     3,589,145     41,004     38,498   10,857     22,093   3,713,667   3,649,736
                                       
CSN Islands XI US$   9/21/2019         547,094                         547,094
                                       
CSN Islands XII US$   Perpetual   1,000,000     1,000,000                   1,000,000   1,000,000
                                       
CSN Resources US$   Up to 04/17/2026   1,958,603     1,402,906                   1,958,603   1,402,906
                                       
Total in US$         2,958,603     2,950,000                   2,958,603   2,950,000
                                       
CSN Steel S.L. EUR   1/31/2020     24,000     48,000                     24,000   48,000
                                       
Lusosider Aços Planos EUR   Indefinite         75,000                       75,000
                                       
Total in EUR           24,000     123,000                     24,000     123,000
Total in R$           12,033,973     11,976,657                     12,429,826   11,976,657
            15,695,779     15,565,802     41,004     38,498   10,857     22,093     16,143,493   15,626,393