EXHIBIT 8.1
|
Companies |
Equity interest (%) 12/31/2021 |
Core business |
Jurisdiction of incorporation |
| Direct interest in subsidiaries: full consolidation | |||
| CSN Islands VII Corp. | 100.00 | Financial transactions | Cayman Islands |
| CSN Inova Ventures | 100.00 | Equity interests and financial transactions | Cayman Islands |
| CSN Islands XII Corp. | 100.00 | Financial transactions | Cayman Islands |
| CSN Steel S.L.U. | 100.00 | Equity interests and financial transactions | Spain |
| TdBB S.A (*) | 100.00 | Equity interests | Panamá |
| Sepetiba Tecon S.A. | 99.99 | Port services | Brazil |
| Minérios Nacional S.A. | 99.99 | Mining and equity interests | Brazil |
| Companhia Florestal do Brasil | 99.99 | Reforestation | Brazil |
| Estanho de Rondônia S.A. | 99.99 | Tin mining | Brazil |
| Companhia Metalúrgica Prada | 99.99 | Manufacture of containers and distribution of steel products | Brazil |
| CSN Mineração S.A. | 78.24 | Mining | Brazil |
| CSN Energia S.A. | 99.99 | Sale of electric power | Brazil |
| FTL - Ferrovia Transnordestina Logística S.A. | 92.71 | Railroad logistics | Brazil |
| Nordeste Logística S.A. | 99.99 | Port services | Brazil |
| CSN Inova Ltd. | 100.00 | Advisory and implementation of new development projects | Israel |
| CBSI - Companhia Brasileira de Serviços de Infraestrutura | 99.99 | Equity interests and product sales and iron ore | Brazil |
| CSN Cimentos S.A. | 99.99 | Manufacturing and sale of cement | Brazil |
| Berkeley Participações e Empreendimentos S.A. | 100.00 | Electric power generation and equity interests | Brazil |
| CSN Inova Soluções S.A. | 99.99 | Equity interests | Brazil |
| CSN Participações I | 99.99 | Equity interests | Brazil |
| CSN Participações II | 99.99 | Equity interests | Brazil |
| CSN Participações | 99.99 | Equity interests | Brazil |
| CSN Participações | 99.99 | Equity interests | Brazil |
| CSN Participações | 99.99 | Equity interests | Brazil |
| Indirect interest in subsidiaries: full consolidation | |||
| Lusosider Projectos Siderúrgicos S.A. | 100.00 | Equity interests and product sales | Portugal |
| Lusosider Aços Planos, S.A. | 99.99 | Steel and equity interests | Portugal |
| CSN Resources S.A. | 100.00 | Financial transactions and equity interests | Luxembourg |
| Companhia Brasileira de Latas | 99.99 | Sale of cans and containers in general and equity interests | Brazil |
| Companhia de Embalagens Metálicas MMSA | 99.99 | Production and sale of cans and related activities | Brazil |
| Companhia de Embalagens Metálicas - MTM | 99.99 | Production and sale of cans and related activities | Brazil |
| CSN Steel Holdings 1, S.L.U. | 100.00 | Financial transactions, product sales and equity interests | Spain |
| CSN Productos Siderúrgicos S.L. | 100.00 | Financial transactions, product sales and equity interests | Spain |
| Stalhwerk Thüringen GmbH | 100.00 | Production and sale of long steel and related activities | Germany |
| CSN Steel Sections Polska Sp.Z.o.o | 100.00 | Financial transactions, product sales and equity interests | Poland |
| CSN Mining Holding, S.L | 78.24 | Financial transactions, product sales and equity interests | Spain |
| CSN Mining GmbH | 78.24 | Financial transactions, product sales and equity interests | Austria |
| CSN Mining Asia Limited | 78.24 | Commercial representation | Hong Kong |
| Lusosider Ibérica S.A. | 100.00 | Steel, commercial and industrial activities and equity interests | Portugal |
| CSN Mining Portugal, Unipessoal Lda. | 78.24 | Commercial and representation of products | Portugal |
| Companhia Siderúrgica Nacional, LLC | 100.00 | Import and distribution/resale of products | United States |
| CSN Cimentos S.A. | - | Manufacturing and sale of cement | Brazil |
| Elizabeth Cimentos S.A. | 99.98 | Manufacturing and sale of cement | Brazil |
| Elizabeth Mineração Ltda. | 99.96 | Mining | Brazil |
| Direct interest in joint operations: proportionate consolidation | |||
| Itá Energética S.A. | 48.75 | Electric power generation | Brazil |
| Consórcio da Usina Hidrelétrica de Igarapava | 17.92 | Electric power consortium | Brazil |
| Direct interest in joint ventures: equity method | |||
| MRS Logística S.A. | 18.64 | Railroad transportation | Brazil |
| Aceros Del Orinoco S.A. | 31.82 | Dormant company | Panamá |
| Transnordestina Logística S.A. | 47.26 | Railroad logistics | Brazil |
| Equimac S.A. | 50.00 | Rental of commercial and industrial machinery and equipment | Brazil |
| Indirect interest in joint ventures: equity method | |||
| MRS Logística S.A. | 14.58 | Railroad transportation | Brazil |
| Direct interest in associates: equity method | |||
| Arvedi Metalfer do Brasil S.A. | 20.00 | Metallurgy and equity interests | Brazil |
| Exclusive funds: full consolidation | |||
| Diplic II - Private credit balanced mutual fund | 100.00 | Investment fund | Brazil |
| Caixa Vértice - Private credit balanced mutual fund | 100.00 | Investment fund | Brazil |
| VR1 - Private credit balanced mutual fund | 100.00 | Investment fund | Brazil |
(*) Dormant companies.