The description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2021-01-01
-Paragraph B64
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_d&doctype=Appendix&subtype=B
-URIDate 2021-03-24

Name:	ifrs-full_DescriptionOfHowAcquirerObtainedControlOfAcquiree
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

BUSINESS COMBINATION (Details Narrative) - BRL (R$) R$ in Millions	Aug. 31, 2021	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Plan assets at fair value		R$ 567.3
Elizabeth Cimentos [Member]
IfrsStatementLineItems [Line Items]
Description of how acquirer obtained control of acquiree	On August 31, 2021, CSN Cimentos S.A. acquired 99.97% of the total capital stock of Elizabeth Mineração and 99.99% of the shares of Elizabeth Cimentos, with 88.746% of direct equity interest and 11.254%