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FINANCIAL INVESTMENTS | 12 Months Ended
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Dec. 31, 2021
Disclosure Financial Investments Abstract |
FINANCIAL INVESTMENTS |
| 6. | FINANCIAL INVESTMENTS
Schedule of financial investment
|  |  |  |  |  |  |  | Consolidated
|  | Current |  | Non-current
|  | 12/31/2021 |  | 12/31/2020 |  | 12/31/2021 |  | 12/31/2020
Investments(1) |  | 261,673 |  | 478,253 |  | 15,148 |  |
Usiminas shares(2) |  | 2,383,059 |  | 3,305,109 |  |  |  |
Bonds (3) |  |  |  |  |  | 132,523 |  | 123,409
|  | 2,644,732 |  | 3,783,362 |  | 147,671 |  | 123,409
| (1) | These are restricted financial investments and linked to a Bank Deposit Certificate (CDB) to guarantee a letter of guarantee from financial institutions and financial investments in Public Securities (LFT - Letras Financeiras do Tesouro) managed by their exclusive funds.
| (2) | Part of the shares guarantees a portion of the Company's debt.
| (3) | Bonds with Fibra bank due in February 2028 (see note 23.b).
Accounting Policy
Short-term investments that are not classified as cash equivalents and are measured at amortized cost and at fair value through profit or loss.

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