XML 179 R120.htm IDEA: XBRL DOCUMENT
v3.23.1

INTANGIBLE ASSETS (Details 3) | 12 Months Ended
--- | ---
Dec. 31, 2022
Packaging [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Measurement of recoverable value | Discounted Cash Flow |
Cash flow projection | Until 2032 + perpetuity |
Gross Margin | Gross margin updated based on historical data, impacts of business restructuring and market trends |
Cost atualization | Cost based on historical data of each product and impacts of business restructuring |
Perpetual growth rate | Without growth |
Packaging [Member] | Bottom of range [member] |  |
IfrsStatementLineItems [Line Items] |  |
Discount rate applied to cash flow projections | 3.53% |
Nominal terms | 5.60% |
Description of discount rates applied to cash flow projections | 6.01% |
Packaging [Member] | Top of range [member] |  |
IfrsStatementLineItems [Line Items] |  |
Discount rate applied to cash flow projections | 13.09% |
Nominal terms | 16.49% |
Description of discount rates applied to cash flow projections | 7.56% |
Mining [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Measurement of recoverable value | Discounted Cash Flow |
Cash flow projection | Until 2064 |
Gross Margin | It reflects projection of costs due to the progress of the mining plan as well as startup and project ramp up. Prices and exchange rates projected according to sectoral reports. |
Cost atualization | Update of costs based on historical data, progress of the mining plan as well as startup and project ramp up |
Perpetual growth rate | Without perpetuity |
Other Steel [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Measurement of recoverable value | Discounted Cash Flow |
Cash flow projection | Until 2032 + perpetuity |
Gross Margin | Gross margin updated based on historical data and market trends |
Cost atualization | Updated costs based on historical data and market trends |
Perpetual growth rate | Without growth |
Flat Steel [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Measurement of recoverable value | Discounted Cash Flow | [1]
Cash flow projection | Until 2032 + perpetuity | [1]
Gross Margin | Gross margin updated based on historical data and market trends | [1]
Cost atualization | Updated costs based on historical data and market trends | [1]
Perpetual growth rate | Without growth | [1]
Flat Steel 1 [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Measurement of recoverable value | Discounted Cash Flow | [1]
Cash flow projection | Until 2035 + perpetuity | [1]
Gross Margin | Gross margin updated based on historical data and market trends | [1]
Cost atualization | Updated costs based on historical data and market trends | [1]
Perpetual growth rate | Without growth | [1]
Logistic [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Measurement of recoverable value | Discounted Cash Flow | [2]
Cash flow projection | Until 2027 | [2]
Gross Margin | Estimated based on market study to captures cargo and operational costs according to market trend studies | [2]
Cost atualization | Study-based costs and market trends | [2]
Perpetual growth rate | Without perpetuity | [2]
Cement [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Measurement of recoverable value | Discounted Cash Flow |
Cash flow projection | Until 2050 + perpetuity |
Gross Margin | Gross margin updated based on historical data and market trends |
Cost atualization | Study-based costs and market trends |
Perpetual growth rate | Without growth |
Packaging 1 [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Discount rate applied to cash flow projections | 9.13% |
[1] | Refers to the assets of the subsidiary Lusosider, located in Portugal and also the assets of Stahlwerk Thüringen (SWT) located in Germany. The discount rate was applied on the discounted cash flow prepared in Euros, the functional currency of these subsidiaries.
[2] | Refers to the assets of the subsidiary FTL - Ferrovia Transnordestina Logística S.A.;

X
- Definition The description of the basis on which the cash-generating unit's (group of units') recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 134 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_134_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 134 -Subparagraph d -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_134_d_v&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 134 -Subparagraph e -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_134_e_v&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 134 -Subparagraph d -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_134_d_iv&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 134 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_134_d_i&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 135 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_135_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit's (group of units') recoverable amount is most sensitive. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 134 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_134_e_i&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 130 -Subparagraph f -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_130_f_iii&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sid_DescriptionOfDiscountRatesAppliedToCashFlowProjections1
Namespace Prefix: | sid_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | sid_DescriptionOfKeyAssumptionsOnWhichManagementHasBasedOnCostAtualization
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sid_IfrsStatementLineItems
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | sid_NominalTerms
Namespace Prefix: | sid_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_PackagingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_MiningMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_OtherSteelMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_FlatSteelMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_FlatSteel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_LogisticMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_CementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis=sid_Packaging1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |