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v3.23.1

BUSINESS COMBINATION (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
IfrsStatementLineItems [Line Items] |
Schedule of determination of purchase |
Schedule of determination of purchase price |  |  |  |  |  |
Item |  | Comment |  | BRL thousand |  | Reference
Equity interests issued |  | The Prada issued new shares that were delivered to Metalgrafica's shareholders |  | 263 |  | (a)
Equity interests issued |  | The Metalgrafica issued new shares which were acquired by Prada |  | 133,100 |  | (b)
Purchase price considered for the business combination |  |  |  | 133,363 |  |
a) | Prada approved a capital increase in the amount of R$263 with the issuance of 571,251 common shares, paid in with Metalgráfica shares. The shares were issued at the equity value according to the Appraisal Report.
Schedule of fair value measurement |
Schedule of fair value measurement |
Equity value - Metalgráfica | date base - 03/31/2022
Discounted Cash Flow | 59,353
Discounted residual value | 33,973
Enterprise value | 93,326
Indebtdness net | (109,133)
Non-operating assets/liabilities | 16,070
Equity value | 263
b) Metalgráfica's Board of Directors approved on September 6, 2022 the capital increase in the amount of R$ 133,100 through the issue of 122,110,092 shares subscribed by Prada.
Schedule of goodwill on acquisition |
Schedule of goodwill on acquisition |  |  |  |
Item |  | BRL thousand |  | Reference
Purchase price considered |  | 133,363 |  | (i)
Fair value of the assets and liabilities acquired |  | 121,948 |  | (iii)
Goodwill based on expectations for future profitability (note 12) |  | 11,415 |  |
Schedule of Fair value of assets acquired and liabilities assumed |
Schedule of fair value of assets acquired and liabilities assumed |  |  |  |  |  |  |  |
(R$'000) |  | Accounting Balances |  | Proforma Adjustment |  | Fair value adjustment |  | Total fair value
Current Assets |  | 23,924 |  | 133,100 |  |  |  | 157,024
Cash and cash equivalents |  | 569 |  |  |  |  |  | 569
Trade receivables |  | 7,249 |  |  |  |  |  | 7,249
Inventories |  | 4,435 |  |  |  |  |  | 4,435
Other assets |  | 713 |  | 133,100 |  |  |  | 133,813
Recoverable taxes and contributions |  | 10,958 |  |  |  |  |  | 10,958
Non-current Assets |  | 58,408 |  |  |  | 72,184 |  | 130,592
Recoverable taxes and contributions |  | 38,649 |  |  |  |  |  | 38,649
Other assets |  | 1,856 |  |  |  |  |  | 1,856
Investments |  | 10 |  |  |  |  |  | 10
Property, plant and equipment |  | 17,750 |  |  |  | 72,184 |  | 89,934
Intangibles |  | 143 |  |  |  |  |  | 143
Total assets acquired |  | 82,332 |  | 133,100 |  | 72,184 |  | 287,616
Current Liabilities |  | 134,464 |  |  |  |  |  | 134,464
Borrowings and financing |  | 89,852 |  |  |  |  |  | 89,852
Trade payables |  | 17,114 |  |  |  |  |  | 17,114
Labor obligations |  | 17,339 |  |  |  |  |  | 17,339
Taxes payable |  | 181 |  |  |  |  |  | 181
Advances from customers |  | 1,158 |  |  |  |  |  | 1,158
Installments |  | 2,227 |  |  |  |  |  | 2,227
Other accounts |  | 6,593 |  |  |  |  |  | 6,593
Non-current Liabilities |  | 31,204 |  |  |  |  |  | 31,204
Borrowings and financing |  | 21,844 |  |  |  |  |  | 21,844
Installments |  | 6,462 |  |  |  |  |  | 6,462
Other accounts |  | 2,898 |  |  |  |  |  | 2,898
Total liabilities assumed |  | 165,668 |  |  |  |  |  | 165,668
Net equity acquired |  | (83,336) |  | 133,100 |  | 72,184 |  | 121,948
Schedule of fair value allocated amounts composition |
Schedule of fair value allocated amounts composition |  |  |  |  |  |  |  |
Assets acquired |  | Valuation method |  | Carrying amounts |  | Fair value adjustment |  | Total fair value
Property, plant and equipment |  | The values of fixed assets were adjusted by the difference between the revalued value of f ixed assets and their respective net book value, according to a technical evaluation carried out by an independent appraiser for the groups of assets represented by buildings, vehicles, furniture and fixtures. The useful lives follow the terms disclosed in note 11. |  | 17,750 |  | 72,184 |  | 89,934
|  |  |  | 17,750 |  | 72,184 |  | 89,934
Schedule Of Fair Value Allocation Composition |
Schedule Of Fair Value Allocation Composition |  |  |  |  |  |  |  |
Assets acquired |  | Valuation method |  | Carrying amounts |  | Fair value adjustment |  | Total fair value
Property, plant and equipment |  | The values of fixed assets were adjusted by the difference between the revalued value of fixed assets and their respective net book value, according to a technical evaluation carried out by an independent appraiser for the groups of assets represented by improvements constructions, vehicles, furniture and fixtures. The useful lives follow the terms disclosed in note 12. |  | 201,424 |  | (68,835) |  | 132,589
Intangible assets |  | Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as of the base date stipulated in the evaluation. |  |  |  | 328,437 |  | 328,437
|  |  |  | 201,424 |  | 259,602 |  | 461,026
C S N Cimentos Brasil S A [Member] |
IfrsStatementLineItems [Line Items] |
Schedule of Fair value of assets acquired and liabilities assumed |
Schedule of Fair value of assets acquired and liabilities assumed |  |  |  |  |  |
|  | CSN Cimentos Brasil
|  | Carrying amounts |  | Fair value adjustments |  | Total fair value
Cash and cash equivalents |  | 496,445 |  |  |  | 496,445
Trade receivables |  | 141,266 |  |  |  | 141,266
Inventories |  | 272,106 |  |  |  | 272,106
Recoverable taxes |  | 229,940 |  |  |  | 229,940
Deferred taxes |  | 982,547 |  |  |  | 982,547
Other assets |  | 147,565 |  |  |  | 147,565
Property, plant and equipment |  | 3,185,975 |  | 402,289 |  | 3,588,264
Intangíible assets |  | 7,429 |  | 173,586 |  | 181,015
Total assets acquired |  | 5,463,273 |  | 575,875 |  | 6,039,148
Trade payables |  | 510,522 |  |  |  | 510,522
Lease liabilities |  | 43,978 |  |  |  | 43,978
Taxes payable |  | 50,527 |  |  |  | 50,527
Salaries and social charges |  | 32,324 |  |  |  | 32,324
Other payables |  | 139,830 |  |  |  | 139,830
Taxes in installments |  | 148,249 |  |  |  | 148,249
Legal Contingencies |  | 491,114 |  |  |  | 491,114
Total liabilities assumed |  | 1,416,544 |  |  |  | 1,416,544
Net equity acquired |  | 4,046,729 |  | 575,875 |  | 4,622,604
CSN Cimentos S.A. has engaged an independent company to prepare an appraisal report on the tangible and intangible assets and allocation of the excess price paid. The fair value allocation resulted in a gain totaling R$575,875 distributed among CSN Cimentos Brasil’s main assets. The following table shows the composition of the allocated amounts and a summary of its calculation methodology:
Assets acquired |  | Valuation method |  | Carrying amounts |  | Fair value adjustment |  | Total fair value
Property, plant and equipment |  | Valued using the "MARKET APPROACH" method, where the fair value of the asset is estimated by comparing it with similar or comparable assets that have been sold or listed for sale in the primary or secondary market. |  | 3,185,975 |  | 402,289 |  | 3,588,264
Mining rights |  | Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as of the base date stipulated in the evaluation. |  | 2,456 |  | 135,216 |  | 137,672
Trademarks |  | The brands were evaluated using the Royalty Relief method, which consists in projecting expected royalty payments and measuring them at present value. |  |  |  | 38,370 |  | 38,370
Softwares |  | The Company's software has not been evaluated. |  | 4,973 |  |  |  | 4,973
|  |  |  | 3,193,404 |  | 575,875 |  | 3,769,279
Santa Ana Energetica And Topazio Energetica S A [Member] |
IfrsStatementLineItems [Line Items] |
Schedule of determination of purchase |
Schedule of determination of purchase price |  |  |  |  |  |  |  |
Item |  | Comment |  | Santa Ana Energética |  | Topázio Enérgetica |  | Reference
Assets transferred |  | In the transaction, a payment in the amount of R$466,153 was made. |  | 37,292 |  | 428,861 |  | (i)
Purchase price considered for the business combination |  |  |  | 37,292 |  | 428,861 |  |
(i) |  | On June 30, 2022, the transaction was concluded with the payment by CSN Cimentos and CSN Energia in the amount of R$466,153.
Schedule of Fair value of assets acquired and liabilities assumed |
Schedule of fair value of assets acquired and liabilities assumed |  |  |  |  |  |  |  |  |  |  |  |
|  | Santa Ana Energética |  | Topázio Enérgetica
(R$'000) |  | Carrying amounts |  | Fair value adjustments |  | Total fair value |  | Carrying amounts |  | Fair value adjustments |  | Total fair value
Cash and cash equivalents |  | 1,602 |  |  |  | 1,602 |  | 3,493 |  |  |  | 3,493
Trade receivables |  | 13 |  |  |  | 13 |  | 199 |  |  |  | 199
Inventories |  | 422 |  |  |  | 422 |  | 647 |  |  |  | 647
Recoverable taxes |  | 2 |  |  |  | 2 |  | 87 |  |  |  | 87
Other assets |  |  |  |  |  |  |  | 21 |  |  |  | 21
Property, plant and equipment (1) |  | 28,163 |  | 10,482 |  | 38,645 |  | 173,494 |  | (79,317) |  | 94,177
Intangíible assets (1) |  |  |  | (3,200) |  | (3,200) |  |  |  | 331,637 |  | 331,637
Total assets acquired |  | 30,202 |  | 7,282 |  | 37,484 |  | 177,941 |  | 252,320 |  | 430,261
Accounts payable |  | 2 |  |  |  | 2 |  | 179 |  |  |  | 179
Taxes payable |  | 72 |  |  |  | 72 |  | 821 |  |  |  | 821
Salaries and social charges |  |  |  |  |  |  |  | 167 |  |  |  | 167
Other payables |  | 92 |  |  |  | 92 |  |  |  |  |  |
Leases |  | 26 |  |  |  | 26 |  | 233 |  |  |  | 233
Total liabilities assumed |  | 192 |  |  |  | 192 |  | 1,400 |  |  |  | 1,400
Net equity acquired |  | 30,010 |  | 7,282 |  | 37,292 |  | 176,541 |  | 252,320 |  | 428,861
1 |  | - Refer to a PP&E impairment recognized in Topázio and a recognition of an onerous contract related to prior concession agreement of Santa Ana.
Estadualde Geracaode Energia Eletrica [Member] |
IfrsStatementLineItems [Line Items] |
Schedule of determination of purchase |
Schedule of determination of purchase price |  |  |  |  |  |
Item |  | Comment |  | BRL thousand |  | Reference
Assets transferred |  | Payment made at the conclusion of the transaction |  | 928,000 |  | (i)
Purchase price considered for the business combination |  |  |  | 928,000 |  |
(i) |  | On October 21, 2022, the transaction was concluded with the payment by the Company of R$928,000.
Schedule of Fair value of assets acquired and liabilities assumed |
Schedule of fair value of assets and liabilities assumed |  |  |  |  |  |
(R$'000) |  | Carrying amounts |  | Fair value adjustments |  | Total fair value
Cash and cash equivalents |  | 661,864 |  |  |  | 661,864
Trade receivables |  | 51,333 |  |  |  | 51,333
Inventories |  | 2,636 |  |  |  | 2,636
Recoverable taxes |  | 5,043 |  |  |  | 5,043
Other assets |  | 125,516 |  |  |  | 125,516
Judicial deposits and guarantees |  | 59,335 |  |  |  | 59,335
Investments |  | 312,800 |  | 359,024 |  | 671,824
Property, plant and equipment |  | 31,853 |  |  |  | 31,853
Intangíible assets |  | 2,041,196 |  | 17,270 |  | 2,058,466
Total assets acquired |  | 3,291,576 |  | 376,294 |  | 3,667,870
Trade payables |  | 22,928 |  |  |  | 22,928
Taxes payable |  | 19,951 |  |  |  | 19,951
Salaries and social charges |  | 16,343 |  |  |  | 16,343
Deferred taxes |  | (65,560) |  |  |  | (65,560)
Judicial contingencies |  | 306,400 |  |  |  | 306,400
Other payables |  | 134,380 |  |  |  | 134,380
Bonus grant payable |  | 2,024,118 |  |  |  | 2,024,118
Total liabilities assumed |  | 2,458,560 |  |  |  | 2,458,560
Net equity acquired |  | 833,016 |  | 376,294 |  | 1,209,310
Equity acquired (66.23%) |  | 551,706 |  | 376,294 |  | 928,000
The subsidiary Companhia Florestal do Brasil S.A. has engaged an independent company to prepare an appraisal report on the tangible and intangible assets (basically concession agreement) and allocation of the excess price paid. The fair value allocation resulted in an adjustment totaling R$376,294 distributed among CEEE-G's main assets. The following table shows the composition of the allocated amounts and a summary of its calculation methodology:
Assets acquired |  | Valuation method |  | Carrying amounts |  | Fair value adjustment |  | Total fair value
Investments |  | Initially evaluated by the FDC - Discounted Cash Flow method for each investment, however, certain stakes are tied to purchase options with third parties at prices predetermined in the auction notice. Therefore, the fair value of these investments was measured considering the lower of the value identified in the FDC and the value of the purchase option |  | 312,800 |  | 359,024 |  | 671,824
Intangible assets |  | Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as of the base date stipulated in the evaluation. |  | 2,041,196 |  | 17,270 |  | 2,058,466
|  |  |  | 2,353,996 |  | 376,294 |  | 2,730,290
C S N Cimentos Brasil S A [Member] |
IfrsStatementLineItems [Line Items] |
Schedule of determination of purchase |
Schedule of determination of purchase |  |  |  |  |  |
Item |  | Comment |  | CSN Cimentos Brasil |  | Reference
Assets transferred |  | In the transaction, a payment in the amount of US$960,733 was made |  | 5,013,436 |  | (i)
Purchase price considered for the business combination |  |  |  | 5,013,436 |  |
(i) |  | On the date of its completion, the transaction included (i) the transfer to the sellers of the amount of US$50,000 – equivalent to R$261,140 deposited by CSN Cimentos in September 2021 in an escrow account, and (ii) the payment of US$910,733 million – equivalent to R$4,752,296. The final price considered in the transaction was US$960,733 – equivalent to R$5,013,436.
Schedule of goodwill on acquisition |
Schedule of goodwill on acquisition |  |  |  |
Item |  | CSN Cimentos Brasil S.A. |  | Reference
Purchase price considered |  | 5,013,436 |  | item (i)
Fair value of the assets and liabilities acquired |  | 4,622,604 |  | item (iii)
Goodwill based on expectations for future profitability (note 12) |  | 390,832 |  |
Companhia Energetica Chapeco [Member] |
IfrsStatementLineItems [Line Items] |
Schedule of determination of purchase |
Schedule of determination of purchase |  |  |  |  |  |
Item |  | Comment |  | BRL thousand |  | Reference
Assets transferred |  | Payment made upon acquisition |  | 358,634 |  | (i)
Purchase price considered for the business combination |  |  |  | 358,634 |  |
(i) |  | On October 7, 2022, the transaction was completed with the payment of R$358,634 by CSN Mineração and CSN Energia.
Schedule of Fair value of assets acquired and liabilities assumed |
Schedule of Fair value of assets acquired and liabilities assumed |  |  |  |  |  |
(R$'000) |  | Carrying amounts |  | Fair value adjustment |  | Total fair value
Assets |  |  |  |  |  |
Cash and cash equivalents |  | 41,693 |  |  |  | 41,693
Trade receivables |  | 5,745 |  |  |  | 5,745
Other assets |  | 246 |  |  |  | 246
Recoverable taxes and contributions |  | 5,420 |  |  |  | 5,420
Deferred taxes |  | 9,521 |  |  |  | 9,521
Judicial deposits |  | 151 |  |  |  | 151
Property, plant and equipment |  | 106,695 |  | 195,026 |  | 301,721
Intangíible assets |  | 104,499 |  | 83,610 |  | 188,109
Total assets acquired |  | 273,970 |  | 278,636 |  | 552,606
Liabilities |  |  |  |  |  |
Trade payables |  | 157 |  |  |  | 157
Labor obligations |  | 364 |  |  |  | 364
Taxes payable |  | 1,945 |  |  |  | 1,945
Concession payable |  | 12,281 |  |  |  | 12,281
Other accounts |  | 1,567 |  |  |  | 1,567
Advances from customer |  | 100,012 |  |  |  | 100,012
Concession payable |  | 77,646 |  |  |  | 77,646
Total liabilities assumed |  | 193,972 |  |  |  | 193,972
Total equity acquired |  | 79,998 |  | 278,636 |  | 358,634
CSN Mineração has engaged an independent company to prepare an appraisal report on the tangible and intangible assets (basically concession and energy sales agreements) and allocation of the excess price paid. The fair value allocation resulted in a gai totaling R$278,636, distributed among Company's main assets. The following table shows the composition of the allocated amounts and a summary of its calculation methodology:
Assets acquired |  | Valuation method |  | Carrying amounts |  | Fair value adjustment |  | Total fair value
Property, plant and equipment |  | The values of fixed assets were adjusted by the difference between the revalued value of fixed assets and their respective net book value, according to a technical evaluation carried out by an independent appraiser for the groups of assets represented by buildings, vehicles, furniture and fixtures. The useful lives follow the terms disclosed in note 11 |  | 106,695 |  | 195,026 |  | 301,721
Intangible assets |  | Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as from the base date stipulated in the evaluation and Incremental Cash Flow, where the economic gain generated by the spread between the contract value and the spot value of energy was the basis of a free cash flow. |  | 104,499 |  | 83,610 |  | 188,109
|  |  |  | 211,194 |  | 278,636 |  | 489,830
Elizabeth Cimentos And Elizabeth Mineracao [Member] |
IfrsStatementLineItems [Line Items] |
Schedule of determination of purchase |
Schedule of determination of purchase |  |  |  |  |  |  |  |
Item |  | Comment |  | Elizabeth Cimentos |  | Elizabeth Mineração |  | Reference
Assets transferred |  | A payment in the amount of R$201 milion is being carried out in the transaction. |  | 77,768 |  | 123,947 |  | (i)
Assets transferred |  | Refers to financial adjustment of working capital and debt. |  | (3,914) |  | (5,116) |  | (i)
Equity interests issued |  | Shares issued by Elizabeth Cimentos and acquired by CSN Cimentos. |  | 526,037 |  |  |  | (ii)
Purchase price considered for the business combination |  |  |  | 599,891 |  | 118,831 |  |
| (i) | The transaction included payments by CSN Cimentos of R$77,768 and R$123,947 on August 31, 2021, and an adjustment in the amount of R$3,914 and R$5,116, received in December 2021 related to working capital adjustment provided for in the sale agreement.
| (ii) | In August 2021, Elizabeth Cimentos performed a primary issuance of 2,382,758,512 new common shares, nominative and with no par value, which were subscribed and paid in by CSN Cimentos.
Schedule of goodwill on acquisition |
Schedule of goodwill on acquisition |  |  |  |  |  |
Item |  | Reference |  | Elizabeth Cimentos |  | Elizabeth Mineração
Purchase price considered |  | item (i) and (ii) |  | 599,891 |  | 118,831
Fair value of the assets and liabilities acquired |  |  |  | 516,625 |  | 118,831
Goodwill for future profitability expected |  |  |  | 83,266 |  | -
Schedule of Fair value of assets acquired and liabilities assumed |
Schedule of Fair value of assets acquired and liabilities assumed |  |  |  |  |  |  |  |  |  |  |  |
|  | Elizabeth Cimentos |  | Elizabeth Mineração
|  | Carrying amounts |  | Fair value adjustments |  | Total fair value |  | Carrying amounts |  | Fair value adjustments |  | Total fair value
Cash and cash equivalents |  | 52,571 |  |  |  | 52,571 |  | 2,197 |  |  |  | 2,197
Trade receivables |  | 27,571 |  |  |  | 27,571 |  | 1,027 |  |  |  | 1,027
Receivables from related parties |  | 96,374 |  |  |  | 96,374 |  | 9,035 |  |  |  | 9,035
Inventories |  | 44,157 |  |  |  | 44,157 |  | 1,017 |  |  |  | 1,017
Recoverable taxes |  | 18,616 |  |  |  | 18,616 |  | 931 |  |  |  | 931
Short-term investments |  | 14,689 |  |  |  | 14,689 |  |  |  |  |  |
Other assets |  | 17,733 |  |  |  | 17,733 |  | 673 |  |  |  | 673
Investment |  |  |  |  |  |  |  | 40,653 |  | 24,845 |  | 65,498
Property, plant and equipment |  | 373,574 |  | 161,367 |  | 534,941 |  | 15,092 |  | 77,089 |  | 92,181
Intangíible assets |  | 798 |  | 59,456 |  | 60,254 |  | 500 |  | 269,385 |  | 269,885
Total assets acquired |  | 646,083 |  | 220,823 |  | 866,906 |  | 71,125 |  | 371,319 |  | 442,444
Borrowings and financing |  | 198,778 |  |  |  | 198,778 |  | 182,402 |  |  |  | 182,402
Trade payables |  | 22,735 |  |  |  | 22,735 |  | 446 |  |  |  | 446
Taxes payable |  | 19,202 |  |  |  | 19,202 |  | 37,158 |  |  |  | 37,158
Debits with related parties |  |  |  |  |  |  |  | 96,350 |  |  |  | 96,350
Other payables |  | 44,052 |  |  |  | 44,052 |  | 7,257 |  |  |  | 7,257
Total liabilities assumed |  | 284,767 |  |  |  | 284,767 |  | 323,613 |  |  |  | 323,613
Net equity acquired |  | 361,316 |  | 220,823 |  | 582,139 |  | (252,488) |  | 371,319 |  | 118,831
Indirect investiment |  | (40,663) |  | (24,851) |  | (65,514) |  |  |  |  |  |
Net equity acquired |  | 320,653 |  | 195,972 |  | 516,625 |  | (252,488) |  | 371,319 |  | 118,831
The fair value allocation resulted in an adjustment totaling R$567,297, distributed among the main assets of Elizabeth Cimentos and Elizabeth Mineração. The following table shows the composition of the allocated amounts and a summary of its calculation methodology:
Assets acquired |  | Valuation method |  | Carrying amounts |  | Fair value adjustment |  | Total fair value
Property, plant and equipment |  | Valued using the "MARKET APPROACH" method, where the fair value of the asset is estimated by comparing it with similar or comparable assets that have been sold or listed for sale in the primary or secondary market. |  | 388,666 |  | 238,456 |  | 627,122
Mining rights |  | Evaluated by the MPEEM method that measures the present value of future income to be generated during the remaining useful life of a given asset. Using the analysis of the company's projected results as a reference, the pre-tax cash flows directly attributable to the asset are calculated, as of the base date stipulated in the evaluation. |  | 500 |  | 269,385 |  | 269,885
Licenses |  | Valued using the WITH / WITHOUT method, which estimates the intangible value by the difference between discounted cash flow models with and without the asset. |  | 798 |  | 59,456 |  | 60,254
|  |  |  | 389,964 |  | 567,297 |  | 957,261

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