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RELATED-PARTY BALANCES AND TRANSACTIONS (Details) - BRL (R$) R$ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
IfrsStatementLineItems [Line Items] |  |  |
Non-current |  | R$ 54,741,999 | R$ 44,406,749
Current |  | 22,475,119 | 24,541,616
Non-current |  | 41,063,196 | 31,463,098
Loans [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Non-current | [1] | 1,384,773 | 1,143,228
Other related parties [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 1,830,459 | 2,731,368
Non-current |  | 175,987 | 191,634
TOTAL ASSETS |  | 2,006,446 | 2,923,002
Current |  | 61,582 | 14,712
Total liabilities |  | 61,582 | 14,712
Other related parties [member] | Trade Payables [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 37,448 | 14,712
Other related parties [member] | Accounts Payables [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 24,134 |
Other related parties [member] | FinancialInvestmentsMember |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current | [2] | 1,768,915 | 2,579,990
Non-current | [2] | 140,510 | 132,523
Other related parties [member] | Trade receivables [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current | [3] | 59,716 | 134,570
Other related parties [member] | Dividends Receivable [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current | [4] |  | 14,980
Other related parties [member] | Other Receivables [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 1,828 | 1,828
Other related parties [member] | Actuarial Asset [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Non-current |  | 35,477 | 59,111
Related parties [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 1,962,667 | 2,807,603
Non-current |  | 3,045,519 | 2,261,939
TOTAL ASSETS |  | 5,008,186 | 5,069,542
Current |  | 239,650 | 128,087
Non-current |  | 53,356 | 66,606
Total liabilities |  | 293,006 | 194,693
Related parties [member] | Trade Payables [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 130,563 | 77,463
Related parties [member] | Accounts Payables [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 47,689 | 28,442
Non-current |  | 53,356 | 66,606
Related parties [member] | Provision For Consumption [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 61,398 | 22,182
Related parties [member] | FinancialInvestmentsMember |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current | [2] | 1,768,915 | 2,579,990
Non-current | [2] | 140,510 | 132,523
Related parties [member] | Trade receivables [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current | [3] | 109,134 | 144,396
Related parties [member] | Dividends Receivable [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current | [4] | 77,377 | 76,878
Related parties [member] | Loans [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current | [1] | 5,383 | 4,511
Related parties [member] | Other Receivables [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 1,858 | 1,828
Non-current | [5] | 1,484,759 | 927,077
Related parties [member] | Actuarial Asset [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Non-current |  | 35,477 | 59,111
Subsidiaries Joint Ventures Associates Exclusive Funds And Other Related Partie [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 48,266 | 8,159
Non-current |  | 3,678 | 3,626
TOTAL ASSETS |  | 51,944 | 11,785
Current |  |  | 21
Total liabilities |  |  | 21
Subsidiaries Joint Ventures Associates Exclusive Funds And Other Related Partie [Member] | Trade Payables [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  |  | 21
Subsidiaries Joint Ventures Associates Exclusive Funds And Other Related Partie [Member] | Trade receivables [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current | [3] | 48,236 | 8,159
Subsidiaries Joint Ventures Associates Exclusive Funds And Other Related Partie [Member] | Loans [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Non-current | [1] | 3,678 | 3,626
Subsidiaries Joint Ventures Associates Exclusive Funds And Other Related Partie [Member] | Other Receivables [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 30 |
Joint-ventures e joint operation [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 83,942 | 68,076
Non-current |  | 2,865,854 | 2,066,679
TOTAL ASSETS |  | 2,949,796 | 2,134,755
Current |  | 178,068 | 113,354
Non-current |  | 53,356 | 66,606
Total liabilities |  | 231,424 | 179,960
Joint-ventures e joint operation [member] | Trade Payables [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 93,115 | 62,730
Joint-ventures e joint operation [member] | Accounts Payables [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 23,555 | 28,442
Non-current |  | 53,356 | 66,606
Joint-ventures e joint operation [member] | Provision For Consumption [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current |  | 61,398 | 22,182
Joint-ventures e joint operation [member] | Trade receivables [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current | [3] | 1,182 | 1,667
Joint-ventures e joint operation [member] | Dividends Receivable [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current | [4] | 77,377 | 61,898
Joint-ventures e joint operation [member] | Loans [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Current | [1] | 5,383 | 4,511
Non-current | [1] | 1,381,095 | 1,139,602
Joint-ventures e joint operation [member] | Other Receivables [Member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Non-current | [5] | R$ 1,484,759 | R$ 927,077
[1] | Long term: refers mainly to loan agreements with Transnordestina Logística R$1,384,773 (R$1,123,375 as of December 31, 2021) with an average rate of 125.0% to 130.0% of CDI.
[2] | Financial investments: Refers mainly to investments in Usiminas shares, cash and cash equivalents and Bonds with Banco Fibra and government bonds and CDBs with the exclusive funds.
[3] | Accounts receivables: refers mainly to sales transactions of steel products from the Company to related parties.
[4] | Dividends receivable: refers to interest on equity from CSN Mineração S.A. in the amount of R$59,469 (R$320,945 as of December 31, 2021) and Mineração Nacional S.A. in the amount of R$14,785 (R$56,344 in December 2021).
[5] | Others (Assets): refers advance for future capital increase with Transnordestina Logística S.A. of R$1,484,759 as of December 31, 2022 (R$927,076 as of December 31, 2021).

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