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12. INTANGIBLE ASSETS (Details 3) | 12 Months Ended
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Dec. 31, 2020
Packaging [member] |  |
Disclosure of detailed information about intangible assets [line items] |  |
Measurement of recoverable value | DCF |
Cash flow projection | Until 2030 + perpetuity |
Gross Margin | Update of gross margin based on historical data, incorporation of the impacts of business restructuring and market trends. |
Cost atualization | Update of costs based on historical data for each product and incorporation of the impacts of business restructuring. |
Perpetual growth rate | No growth. |
Discount rate | 8.00% |
Mining [member] |  |
Disclosure of detailed information about intangible assets [line items] |  |
Measurement of recoverable value | DCF |
Cash flow projection | Until 2064 |
Gross Margin | It reflects projection of costs due to the progress of the mining plan as well as startup and project ramp up. Prices and exchange rates projected according to sectoral reports. |
Cost atualization | Update of costs based on historical data, progress of the mining plan as well as startup and project ramp up |
Perpetual growth rate | Without perpetuity. |
Mining [member] | Bottom of range [member] |  |
Disclosure of detailed information about intangible assets [line items] |  |
Discount rate | 7.00% |
Mining [member] | Top of range [member] |  |
Disclosure of detailed information about intangible assets [line items] |  |
Discount rate | 9.50% |
Other Steel [member] |  |
Disclosure of detailed information about intangible assets [line items] |  |
Measurement of recoverable value | DCF |
Cash flow projection | Until 2030 + perpetuity |
Gross Margin | Update of gross margin based on historical data and market trends. |
Cost atualization | Update of costs based on historical data and market trends. |
Perpetual growth rate | No growth. |
Other Steel [member] | Bottom of range [member] |  |
Disclosure of detailed information about intangible assets [line items] |  |
Discount rate | 7.00% |
Other Steel [member] | Top of range [member] |  |
Disclosure of detailed information about intangible assets [line items] |  |
Discount rate | 9.50% |
Flat Steel [member] |  |
Disclosure of detailed information about intangible assets [line items] |  |
Measurement of recoverable value | DCF |
Cash flow projection | Until 2030 + perpetuity |
Gross Margin | Update gross margin based on historical data and market trends. |
Cost atualization | Update of costs based on historical data and market trends. |
Perpetual growth rate | Growth of 1.4% per year in real terms, updated by long-term inflation of 1.7% per year in the Eurozone. |
Flat Steel [member] | Bottom of range [member] |  |
Disclosure of detailed information about intangible assets [line items] |  |
Discount rate | 7.00% |
Flat Steel [member] | Top of range [member] |  |
Disclosure of detailed information about intangible assets [line items] |  |
Discount rate | 9.50% |
Logistic [member] |  |
Disclosure of detailed information about intangible assets [line items] |  |
Measurement of recoverable value | DCF |
Cash flow projection | by 2027 |
Gross Margin | Estimated based on market study to capture cargo and operating costs according to market trend studies |
Cost atualization | Study-based costs and market trends |
Perpetual growth rate | Without perpetuity. |
Logistic [member] | Bottom of range [member] |  |
Disclosure of detailed information about intangible assets [line items] |  |
Discount rate | 5.87% | [1]
Logistic [member] | Top of range [member] |  |
Disclosure of detailed information about intangible assets [line items] |  |
Discount rate | 6.40% |
[1] | Refer to assets of subsidiary FTL Ferrovia Transnordestina Logistica S.A.

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- Definition 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]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2020-01-01 -Paragraph 134 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2020-en-r&anchor=para_134_c&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2020-01-01 -Paragraph 134 -Subparagraph d -Clause v -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2020-en-r&anchor=para_134_d_v&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2020-01-01 -Paragraph 134 -Subparagraph e -Clause v -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2020-en-r&anchor=para_134_e_v&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition 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]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2020-01-01 -Paragraph 134 -Subparagraph d -Clause iv -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2020-en-r&anchor=para_134_d_iv&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The description of key assumptions on which management has based its cash flow projections 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. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2020-01-01 -Paragraph 134 -Subparagraph d -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2020-en-r&anchor=para_134_d_i&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2020-01-01 -Paragraph 135 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2020-en-r&anchor=para_135_c&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The description of key assumptions on which management has based its determination of fair value less costs of disposal 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. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2020-01-01 -Paragraph 134 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2020-en-r&anchor=para_134_e_i&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2020-01-01 -Paragraph 130 -Subparagraph f -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2020-en-r&anchor=para_130_f_iii&doctype=Standard -URIDate 2020-01-01 + Details
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