EX-8.1 4 exhibit08_1.htm EX-8.1

| Equity interests (%) |  |
Companies | 12/31/2020 | Jurisdiction of incorporation | Core business
Direct interest in subsidiaries: full consolidation |  |
CSN Islands VII Corp. | 100.00 | Cayman Islands | Financial transactions
CSN Inova Ventures(1) | 100.00 | Cayman Islands | Financial transactions
CSN Islands XII Corp. | 100.00 | Cayman Islands | Financial transactions
CSN Steel S.L.U. | 100.00 | Spain | Equity interests and financial transactions
TdBB S.A.(*) | 100.00 | Panamá | Equity interests
Sepetiba Tecon S.A. | 99.99 | Brazil | Port services
Minérios Nacional S.A. | 99.99 | Brazil | Mining and equity interests
Companhia Florestal do Brasil | 99.99 | Brazil | Reforestation
Estanho de Rondônia S.A. | 99.99 | Brazil | Tin mining
Companhia Metalúrgica Prada | 99.99 | Brazil | Manufacture of containers and distribution of steel products
CSN Mineração S.A. | 87.52 | Brazil | Mining
CSN Energia S.A. | 99.99 | Brazil | Sale of electric power
FTL - Ferrovia Transnordestina Logística S.A. | 92.38 | Brazil | Railroad logistics
Nordeste Logística S.A. | 99.99 | Brazil | Port services
CSN Inova Ltd. | 100.00 | Israel | Advisory and implementation of new development projects
CBSI - Companhia Brasileira de Serviços de Infraestrutura | 99.99 | Brazil | Equity interests and product sales and iron ore
CSN Cimentos S.A.(3) | 90.00 | Brazil | Manufacturing and sale of cement
Indirect interest in subsidiaries: full consolidation |  |
Lusosider Projectos Siderúrgicos S.A. | 100.00 | Portugal | Equity interests and product sales
Lusosider Aços Planos, S.A. | 99.99 | Portugal | Steel and equity interests
CSN Resources S.A. | 100.00 | Luxembourg | Financial transactions and equity interests
Companhia Brasileira de Latas | 99.99 | Brazil | Sale of cans and containers in general and equity interests
Companhia de Embalagens Metálicas MMSA | 99.67 | Brazil | Production and sale of cans and related activities
Companhia de Embalagens Metálicas - MTM | 99.67 | Brazil | Production and sale of cans and related activities
CSN Steel Holdings 1, S.L.U. | 100.00 | Spain | Financial transactions, product sales and equity interests
CSN Productos Siderúrgicos S.L. | 100.00 | Spain | Financial transactions, product sales and equity interests
Stalhwerk Thüringen GmbH | 100.00 | Germany | Production and sale of long steel and related activities
CSN Steel Sections Polska Sp.Z.o.o | 100.00 | Poland | Financial transactions, product sales and equity interests
CSN Mining Holding, S.L | 87.52 | Spain | Financial transactions, product sales and equity interests
CSN Mining GmbH | 87.52 | Austria | Financial transactions, product sales and equity interests
CSN Mining Asia Limited | 87.52 | Hong Kong | Commercial representation
Lusosider Ibérica S.A. | 100.00 | Portugal | Steel, commercial and industrial activities and equity interests
CSN Mining Portugal, Unipessoal Lda. | 87.52 | Portugal | Commercial and representation of products
Companhia Siderúrgica Nacional, LLC | 100.00 | United States | Import and distribution/resale of products
CSN Cimentos S.A.(2) | 100.00 | Brazil | Manufacturing and sale of cement
(*) Dormant companies. 1. Formerly CSN Islands XI Corp. 2. Acquired on October 2, 2020.