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FINANCIAL INVESTMENTS (Details) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
IfrsStatementLineItems [Line Items] |  |  |
Current |  | R$ 1,456,485 | R$ 2,644,732
NonCurrent |  | 156,185 | 147,671
Investment [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current | [1] | 271,590 | 261,673
NonCurrent | [1] | 15,675 | 15,148
Usiminas Shares [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current | [2] | 1,184,895 | 2,383,059
Bond [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
NonCurrent | [3] | R$ 140,510 | R$ 132,523
[1] | Comprised of 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 of Usiminas Siderúrgica de Minas Gerais S.A. held by the Company guarantees a portion of the Company’s debt.
[3] | Bonds with Fibra bank due in February 2028 (see note 22.b).

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