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22. RELATED-PARTY BALANCES AND TRANSACTIONS (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Assets |  |  |
Current |  | R$ 23,386,194 | R$ 12,725,805
Non-current |  | 39,615,955 | 38,143,471
TOTAL ASSETS |  | 63,002,149 | 50,869,276
Liabilities |  |  |
Current |  | 14,725,696 | 11,619,957
Non-current |  | 37,024,948 | 27,887,387
Total |  | 344,488 | 419,894
Trade payables [member] |  |  |
Liabilities |  |  |
Current |  | 116,401 | 240,984
Accounts payable [member] |  |  |
Liabilities |  |  |
Current |  | 25,992 | 23,566
Non-current |  | 78,083 | 88,021
Other Provision for Consumption and Services [member] |  |  |
Liabilities |  |  |
Current |  | 44,466 | 22,497
Actuarial liability [member] |  |  |
Liabilities |  |  |
Non-current |  | 79,546 | 19,788
Joint-ventures e joint operation [member] |  |  |
Assets |  |  |
Current |  | 42,509 | 45,351
Non-current |  | 1,626,695 | 1,273,098
TOTAL ASSETS |  | 1,669,204 | 1,318,449
Liabilities |  |  |
Current |  | 174,967 | 144,559
Non-current |  | 78,083 | 88,021
Total |  | 253,050 | 232,580
Joint-ventures e joint operation [member] | Trade payables [member] |  |  |
Liabilities |  |  |
Current |  | 106,946 | 98,496
Joint-ventures e joint operation [member] | Accounts payable [member] |  |  |
Liabilities |  |  |
Current |  | 23,555 | 23,566
Non-current |  | 78,083 | 88,021
Joint-ventures e joint operation [member] | Other Provision for Consumption and Services [member] |  |  |
Liabilities |  |  |
Current |  | 44,466 | 22,497
Subsidiaries and associates [member] |  |  |
Assets |  |  |
Current |  | 7,686 | 39,435
Non-current | [1] | 3,375 | 1,874
TOTAL ASSETS |  | 11,061 | 41,309
Other related parties [member] |  |  |
Assets |  |  |
Current |  | 3,878,914 | 2,248,746
Non-current |  | 137,228 | 109,433
TOTAL ASSETS |  | 4,016,142 | 2,358,179
Liabilities |  |  |
Current |  | 11,892 | 167,526
Non-current |  | 79,546 | 19,788
Total |  | 91,438 | 187,314
Other related parties [member] | Trade payables [member] |  |  |
Liabilities |  |  |
Current |  | 9,455 | 142,488
Other related parties [member] | Accounts payable [member] |  |  |
Liabilities |  |  |
Current |  | 2,437 |
Other related parties [member] | Actuarial liability [member] |  |  |
Liabilities |  |  |
Non-current |  | 79,546 | 19,788
Other non-current assets [member] |  |  |
Assets |  |  |
Non-current | [2] | 664,020 | 428,672
Other non-current assets [member] | Joint-ventures e joint operation [member] |  |  |
Assets |  |  |
Non-current | [2] | 664,020 | 428,672
Loans [member] |  |  |
Assets |  |  |
Non-current | [1] | 966,050 | 846,300
Loans [member] | Joint-ventures e joint operation [member] |  |  |
Assets |  |  |
Non-current | [1] | 962,675 | 844,426
Loans [member] | Subsidiaries and associates [member] |  |  |
Assets |  |  |
Non-current |  | 3,375 | 1,874
Financial investments [member] |  |  |
Assets |  |  |
Current | [3] | 3,763,603 | 2,116,560
Non-current | [3] | 123,409 | 95,719
Financial investments [member] | Other related parties [member] |  |  |
Assets |  |  |
Current | [3] | 3,763,603 | 2,116,560
Non-current | [3] | 123,409 | 95,719
Dividends receivables [member] |  |  |
Assets |  |  |
Current | [4] | 38,088 | 44,554
Dividends receivables [member] | Joint-ventures e joint operation [member] |  |  |
Assets |  |  |
Current | [4] | 38,088 | 44,554
Trade receivables [member] |  |  |
Assets |  |  |
Current | [5] | 121,176 | 170,588
Trade receivables [member] | Joint-ventures e joint operation [member] |  |  |
Assets |  |  |
Current | [5] | 8 | 797
Trade receivables [member] | Subsidiaries and associates [member] |  |  |
Assets |  |  |
Current | [5] | 7,686 | 39,435
Trade receivables [member] | Other related parties [member] |  |  |
Assets |  |  |
Current | [5] | 113,482 | 130,356
Other current assets [member] |  |  |
Assets |  |  |
Current |  | 6,242 | 1,830
Other current assets [member] | Joint-ventures e joint operation [member] |  |  |
Assets |  |  |
Current |  | 4,413 |
Other current assets [member] | Other related parties [member] |  |  |
Assets |  |  |
Current |  | 1,829 | 1,830
Actuarial asset [member] |  |  |
Assets |  |  |
Non-current |  | 13,819 | 13,714
Actuarial asset [member] | Other related parties [member] |  |  |
Assets |  |  |
Non-current |  | R$ 13,819 | 13,714
Intercompany loans [member] |  |  |
Liabilities |  |  |
Current |  |  | 25,038
Intercompany loans [member] | Other related parties [member] |  |  |
Liabilities |  |  |
Current |  |  | R$ 25,038
[1] | Loans (Assets): refers mainly to loan agreements with an average rate of 125.0% to 130.0% of the CDI with Transnordestina Logistica SA of R$962,675 (R$844,426 as of December 31, 2019).
[2] | Others (Assets): Advance for future capital increase with subsidiaries of R$664,020 with Transnordestina Logistica SA (R$428,672 on December 31, 2019).
[3] | Financial investments: Investments in Usiminas shares are R$3,305,109 (R$2,114,620 in December 2019) and cash and cash equivalents with Banco Fibra totaling R$458,494 in December 2020 (R$1,940 in December 2019) and no current amount R$123,409 (R$95,719 in December 2019) from Bonds with an average rate of 98% to 115% of the CDI in the consolidated and holds in the parent company through exclusive funds' investments in government bonds and CDBs in the amount of R$38,517 on December 31, 2020 (R$8,301 on December 31, 2019).
[4] | Dividends receivable from MRS Logistica of R$38,088 (R$44,554 as of December 31, 2019).
[5] | Trades receivable mainly refers to operations of sales of steel products of the Parent Company to affiliates and companies joint venture and joint-operation.

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